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Elmslie v FCT   flag  34

[1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611
Federal Court of Australia
Australia - Commonwealth
19th November, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hall v Aldridge [2024] WASC 155 Supreme Court of Western Australia Australia - Western Australia 2 May 2024 AustLII flag
Wu v Shi [2019] VCC 858 County Court of Victoria Australia - Victoria 19 Jun 2019 AustLII flag 1
Siddique v Martin [2016] VSCA 274 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Nov 2016 AustLII flag 2
Graziano v Graziano [2010] SASCFC 76 Supreme Court of South Australia - Full Court Australia - South Australia 21 Dec 2010 AustLII flag 6
Khayat Investments Pty Ltd v Winston Holdings Pty Ltd [No 2] [2010] WASC 374 Supreme Court of Western Australia Australia - Western Australia 13 Dec 2010 AustLII flag 2
Australand Investments Ltd v Commissioner of State Revenue (Taxation) [2008] VCAT 2267 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Nov 2008 AustLII flag 2
Geeveekay Pty Ltd v Director of Consumer Affairs Victoria [2008] VSC 50; (2008) 19 VR 512; [2008] V Conv R 54-749; [2008] ANZ Conv R 8-020; [2008] ASC 155-090; 3 BFRA 61; 28 VAR 292 Supreme Court of Victoria Australia - Victoria 28 Feb 2008 AustLII flag 28
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets? [2008] ATOTD TD2008/22 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/22 - Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets? [2008] ATOTD 22 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Laidlaw v Hillier Hewitt Elsley Pty Ltd [2007] NSWSC 727 Supreme Court of New South Wales Australia - New South Wales 6 Jul 2007 AustLII flag 3
Mopeke Pty Ltd v Airport Fine Foods Pty Ltd [2007] NSWSC 153; (2007) 61 ACSR 395; 25 ACLC 254 Supreme Court of New South Wales Australia - New South Wales 2 Mar 2007 AustLII flag 30
Kell and Rigby Pty Ltd v Flurrie Pty Ltd [2006] NSWSC 906; (2006) 67 NSWLR 113; 12 BPR 23,813 Supreme Court of New South Wales Australia - New South Wales 6 Sep 2006 AustLII flag 11
TD 2006/57 - Income tax: consolidation: what is an excluded asset under subsection 705-35(2) of the Income Tax Assessment Act 1997? [2006] ATOTD 57 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/57 - Income tax: consolidation: what is an excluded asset under subsection 705-35(2) of the Income Tax Assessment Act 1997? [2006] ATOTD TD2006/57 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
National Australia Bank Ltd v Godden [2005] VSC 450 Supreme Court of Victoria Australia - Victoria 17 Nov 2005 AustLII flag
ACP Publishing Pty Ltd v Commissioner of Taxation [2005] FCAFC 57; (2005) 142 FCR 533; 219 ALR 307; 59 ATR 98 Federal Court of Australia Australia - Commonwealth 13 Apr 2005 AustLII flag 14
Australian Finance Direct Ltd v Director of Consumer Affairs (Vic) [2004] VSC 552 Supreme Court of Victoria Australia - Victoria 17 Dec 2004 AustLII flag
Australian Finance Direct Ltd v Director of Consumer Affairs Victoria [2004] VSC 526; [2005] ASC 155-073 Supreme Court of Victoria Australia - Victoria 17 Dec 2004 AustLII flag 10
ACP Publishing Pty Ltd v Commissioner of Taxation [2004] FCA 874 Federal Court of Australia Australia - Commonwealth 7 Jul 2004 AustLII flag 1
Eldersmede Pty Ltd and Commissioner of Taxation [2004] AATA 710; (2004) 56 ATR 1179 Administrative Appeals Tribunal Australia 25 Jun 2004 AustLII flag 10
Wechsler and Kreiger and Benyon and Rosenbaum and Schweig v Emmanuel Gardens Management Co Pty Ltd [2003] NSWCTTT 273 Consumer, Trader and Tenancy Tribunal of New South Wales Australia - New South Wales 18 Mar 2003 AustLII flag
RAL and Commissioner of Taxation [2002] AATA 653; 50 ATR 1076 Administrative Appeals Tribunal Australia 2 Aug 2002 AustLII flag 2
Hotcopper Australia Ltd v Saab [2002] WASCA 190; (2002) 82 WAIG 2020; (2002) 117 IR 256 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 18 Jul 2002 AustLII flag 52
HotCopper Australia Ltd v David Saab [2001] WAIRComm 3827 Western Australian Industrial Relations Commission Australia - Western Australia 25 Jul 2001 AustLII flag 1
Butterell v Douglas Group Pty Ltd [2000] NSWSC 942; (2000) 35 ACSR 398; 18 ACLC 784 Supreme Court of New South Wales Australia - New South Wales 10 Oct 2000 AustLII flag 9
GSTR 1999/D11 - Goods and Services Tax: transitional arrangements - GST-free supplies under existing agreements [1999] ATODGSTR GSTR1999/D11 Australian Taxation Office Australia - Commonwealth 24 Dec 1999 AustLII flag
Commissioner of Taxation of the C of A v Sara Lee Household & Body Care (Aust) Pty Ltd M57/1999 [1999] HCATrans 616 High Court of Australia Australia - Commonwealth 9 Dec 1999 AustLII flag
Kiwi Brands Pty Ltd v Commission of Taxation [1998] FCA 1595 Federal Court of Australia Australia - Commonwealth 11 Dec 1998 AustLII flag
Lolly Pops (Harbourside) Pty Ltd v Werncog Pty Ltd [1998] NSWSC 304; (1998) 9 BPR 16,361; [1998] NSW Conv R 56,737 Supreme Court of New South Wales Australia - New South Wales 1 Jul 1998 AustLII flag 14
National Bus Co Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 143 Federal Court of Australia Australia - Commonwealth 3 Mar 1998 AustLII flag 1
Ian R McDonald v Commissioner of Taxation [1998] FCA 240 Federal Court of Australia Australia - Commonwealth 25 Feb 1998 AustLII flag
Kiwi Brands Pty Ltd v Commissioner of Taxation (Cth) [1997] FCA 941 Federal Court of Australia Australia - Commonwealth 12 Sep 1997 AustLII flag
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s169A
Foreign Takeovers Act 1975 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Herrman v Simon (1990) 8 ACLC 1094 Australia circa 1990 IntelliConnect flag 15
Chan v Cresdon Pty Ltd [1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110 High Court of Australia Australia - Commonwealth 14 Dec 1989 AustLII flag 309
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd [1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873 High Court of Australia Australia - Commonwealth 8 Sep 1988 AustLII flag 562
Waltons Stores (Interstate) Ltd v Maher [1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 1876
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314 Australia circa 1987 LexisNexis AU flag 47
Bird Precision Bellows Ltd, Re [1986] Ch 658; [1985] 3 All ER 523; [1985] BCLC 493; [1986] 2 WLR 158 Court of Chancery United Kingdom circa 1986 LexisNexis / Westlaw flag 132
Air Great Lakes Pty Ltd v K S Easter (Holdings) Pty Ltd (1985) 2 NSWLR 309 Australia - New South Wales circa 1985 LexisNexis AU flag 352
Australian Film Commission v Mabey (1985) 59 ALR 25 Australia circa 1985 LexisNexis AU flag 8
Chittick v Ackland [1984] FCA 29; 1 FCR 254; (1984) 53 ALR 143; 6 ALD 255 Federal Court of Australia Australia - Commonwealth circa 1984 AustLII flag 77
Multinational Gas & Petrochemical Co v Multinational Gas & Petrochemical [1983] Ch 258; [1983] 2 All ER 563; [1983] 3 WLR 492 Court of Chancery United Kingdom circa 1983 LexisNexis / Westlaw flag 111
Australian National University v Burns [1982] FCA 191; (1982) 64 FLR 166; (1982) 43 ALR 25; 5 ALD 67 Federal Court of Australia Australia - Commonwealth 8 Oct 1982 AustLII flag 178
(1981) 146 CLR 337 (1981) 146 CLR 337 Australia - Commonwealth circa 1981 Legal Online / Westlaw flag 5
St Helens Farm (ACT) Pty Ltd v Commissioner of Taxation (Cth) (1979) 46 FLR 217; 9 ATR 672 Australia circa 1979 Legal Online / Westlaw flag 3
Re Compaction Systems Pty Ltd [1976] 2 NSWLR 477; (1976) 2 ACLR 135 Australia - New South Wales circa 1976 LexisNexis AU flag 85
Allen v Carbone [1975] HCA 14; (1975) 132 CLR 528; 49 ALJR 161 High Court of Australia Australia - Commonwealth 21 May 1975 AustLII flag 182
Ebrahimi v Westbourne Galleries Ltd [1973] AC 360; [1972] 2 All ER 492; [1972] 2 WLR 1289 United Kingdom circa 1973 LexisNexis / Westlaw flag 596
Re Duomatic Ltd [1969] 2 Ch 365; [1969] 1 All ER 161; [1969] 2 WLR 114 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 345
Masters v Cameron [1954] HCA 72; (1954) 91 CLR 353; 91 ALR 353; (1954) 28 ALJR 438 High Court of Australia Australia - Commonwealth 30 Nov 1954 AustLII flag 1372
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
Commonwealth Homes and Investment Co Ltd v Smith [1937] HCA 73; (1937) 59 CLR 443 High Court of Australia Australia - Commonwealth 15 Dec 1937 AustLII flag 26
Re Express Engineering Works Ltd [1920] 1 Ch 466; [1920] All ER Rep Ext 850 Court of Chancery United Kingdom circa 1920 LexisNexis / Westlaw flag 61
Barrier Wharfs Ltd v W Scott Fell & Co Ltd [1908] HCA 88; (1908) 5 CLR 647 High Court of Australia Australia - Commonwealth 20 Mar 1908 AustLII flag 191
Howard Smith & Co Ltd v Varawa [1907] HCA 38; (1907) 5 CLR 68; 14 ALR 169 High Court of Australia Australia - Commonwealth 30 Aug 1907 AustLII flag 202
Salomon v A Salomon and Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Florence Land & Public Works Co, Re (Nicol's Case) [1885] UKLawRpCh 15; (1885) 29 Ch D 421 Court of Chancery United Kingdom 22 Jan 1885 CommonLII flag 17

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